In exercise of the powers conferred by sub-section (2) of section 23 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), hereinafter referred to as the "said Act", the Government of Kerala, on the recommendations of the Council and in supersession of the notification issued under G. O. (P) No. 140/2017/TAXES dated 14th November, 2017 and published as S. R. O. No. 715/2017 in the Kerala Gazette Extraordinary No. 2482 dated 14th November, 2017 except as respects things done or omitted to be done before such supersession, hereby specifies the categories of casual taxable persons (hereinafter referred to as "such persons") who shall be exempted from obtaining registration under the said Act;-

(i) such persons making inter-state taxable supplies of handicraft goods as defined in the "Explanation" in the notification issued under G. O. (P) No. 118/2018/TAXES dated 27th July, 2018 and published as S. R. O. No. 521/2018 in the Kerala Gazette Extraordinary No. 2026 dated 27th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; or

(ii) such persons making inter-state taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-

Table

Provided that such persons are availing the benefit of notification No. 03/2018-Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G S. R. 1052(E), dated the 22nd October, 2018:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section.

2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Kerala Goods and Services Tax Rules, 2017.

By order of the Governor,

Manoj Joshi,

Principal Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to grant exemption to a casual taxable person making taxable supplies of handicraft goods from obtaining registration under certain conditions in exercise of the powers conferred under sub-section (2) of section 23 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017).

The notification is intended to achieve the above object.